為了提供使用者更攸關及可靠的資訊，各國準則制定者制定了新式查核報告的規範，主要要求查核人員揭露受查公司的關鍵查核事項。此外，大眾亦愈加重視公司治理與報告資訊價值。本研究旨在探討台灣上市櫃公司設立審計委員會以及其品質對關鍵查核事項可讀性的影響。本研究以2016年至2021年自願設置審計委員會的台灣上市(櫃)公司為樣本。實證結果發現，當公司設有審計委員會時，關鍵查核事項之可讀性顯著提升。而當公司審計委員會品質愈佳，關鍵查核事項的可讀性將顯著下降。除此之外，本研究於敏感性分析中使用Heckman(1979)提出之Heckman兩階段模型解決公司設置審計委員會與否可能存在的樣本選擇偏誤問題。研究亦分別檢驗各項審計委員會特性對報告可讀性之影響，我們證實了公司審計委員會開會次數愈多，關鍵查核事項可讀性顯著提升；而當成員出席率愈高、召集人具財務知識以及成員兼任情形較多時，報告可讀性將顯著下降。最後，本研究於額外分析中發現當公司設有審計委員會時，關鍵查核事項之字數及項目數顯著減少。而當公司審計委員會品質較佳時，關鍵查核事項的字數及項目數顯著增加。

To provide users with more relevant and reliable information, standard setters in various countries have established new standards for expanded audit reports, primarily requiring auditors to disclose the key audit matters of the audited companies. Additionally, the public's emphasis on corporate governance and the value of reporting information has increased. This study aims to examine the impact of establishing audit committees and their quality on the readability of key audit matters in listed and OTC companies in Taiwan from 2016 to 2021. The empirical results reveal that the presence of an audit committee significantly improves the readability of key audit matters. As the quality of the audit committee improves, the readability of key audit matters decreases significantly. Furthermore, the study uses the Heckman two-stage model(Heckman, 1979) in sensitivity analysis to address potential sample selection biases related to the presence of audit committees. The study also separately examines the impact of various audit committee characteristics on the readability of the audit reports and confirms that increasing the frequency of audit committee meetings significantly enhances the readability of key audit matters. On the other hand, higher attendance rates, the presence of a financially knowledgeable leader, and a higher degree of independent directors serving concurrently lead to a significant decrease in report readability. Finally, additional analysis reveals that the presence of an audit committee results in a significant reduction in the word and the items in the key audit matters. Moreover, when the audit committee demonstrates higher quality, there is a significant increase in the word and the items in the key audit matters.

摘要 I
ABSTRACT II
目錄 III
圖表目錄 V
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的 3
第三節、研究架構 3
第二章、文獻回顧與假說發展 5
第一節、關鍵查核事項之機制背景 5
第二節、審計委員會之背景 11
第三節、理論與假說發展 14
第三章、研究方法 21
第一節、資料來源與樣本篩選 21
第二節、實證模型 23
第三節、變數定義及衡量方式 25
第四章、實證結果與分析 33
第一節、敘述性統計與T檢定結果 33
第二節、相關係數分析 37
第三節、實證結果 40
第四節、敏感性分析 44
第五節、額外分析 53
第五章、結論 63
第一節、研究結論 63
第二節、研究限制及建議 64
第三節、研究貢獻 65
參考文獻 67
一、中文文獻 67
二、英文文獻 67

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